For example, a chip resistor conventionally has an arrangement that includes an insulating substrate, made of ceramic, etc., a resistive film formed by screen printing a material paste on a top surface of the substrate, and electrodes connected to the resistive film. To set the resistance value of the chip resistor to a target value, a laser trimming process of irradiating a laser beam to engrave a trimming groove in the resistive film is performed (see Patent Document 1).
Also, Patent Document 2 discloses, as another example of a chip component, a laser trimmable capacitor in which a dielectric layer is formed via an internal electrode on a top surface of a base substrate and a laser trimmable upper electrode is formed on the dielectric layer so as to face the internal electrode. A portion of the upper electrode is removed by a laser to make the electrostatic capacitance between the electrodes take on a desired value.